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H.R. 9499 House Taxation

Protecting Taxpayers from Ghost Preparers Act

House Floor
Introduced
Jun 29, 2026
Sponsor
Rep. Malliotakis, Nicole (R-NY-11)
View on Congress.gov

STAGE 4 OF 8 — HOUSE FLOOR

Currently in the House. Last action: received in the senate and read twice and referred to the committee on finance on Sep 16, 2026.

  1. House Introduced in House Jun 29, 2026
  2. House Referred to the House Committee on Ways and Means. Jun 29, 2026
  3. House Committee Consideration and Mark-up Session Held Jul 1, 2026
  4. House Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0. Jul 1, 2026
  5. House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-806. Sep 8, 2026
  6. House Placed on the Union Calendar, Calendar No. 705. Sep 8, 2026
  7. House Considered under suspension of the rules. (consideration: CR H5686-5687) Sep 15, 2026
  8. House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5686) Sep 15, 2026
  9. House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Sep 15, 2026
  10. House Considered under suspension of the rules. Sep 15, 2026
  11. House DEBATE - The House proceeded with forty minutes of debate on H.R. 9499. Sep 15, 2026
  12. House Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. Sep 15, 2026
  13. House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. Sep 15, 2026
  14. House Motion to reconsider laid on the table Agreed to without objection. Sep 15, 2026
  15. Senate Received in the Senate and Read twice and referred to the Committee on Finance. Sep 16, 2026

Subjects

Civil actions and liabilityFraud offenses and financial crimesService industriesTax administration and collection, taxpayers

Committees

  • Finance Committee
    • [Referred To, Sep 16, 2026]
  • Ways and Means Committee
    • [Reported By, Sep 8, 2026]
    • [Markup By, Jul 1, 2026]
    • [Referred To, Jun 29, 2026]

Summary

Protecting Taxpayers from Ghost Preparers ActThis bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes.As background, the IRS generally has three years from the date that a tax return is filed (statute of limitations) to assess taxes owed by the taxpayer for the tax year. However, if a false or fraudulent tax return is filed with the intent to evade tax (fraud exception), then the IRS may assess taxes at any time. In Murrin v. Commissioner the U.S. Tax Court held (and the U.S. Court of Appeals for the Third Circuit affirmed) that the fraud exception applies when a tax return preparer places false or fraudulent entries on a tax return without the taxpayer’s knowledge. In contrast, the U.S. Court of Federal Claims held in BASR Partnership v. Commissioner that the fraud exception only applies if the taxpayer intends to evade taxes.The bill limits the fraud exception to cases in which the taxpayer intends to evade taxes.

[Summary as of: Passed House]

Bill Text

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